建筑施工企业基于价值链的管理会计研究

Research on Management Accounting of Construction Enterprises Based on Value Chain

摘要: 当前，建筑施工业发展正面临严峻挑战，大部分企业处于亏损状态。通过调研发现，企业内部管理制度落后，在成本管控、绩效评价及部门协同上均存在不足，这些不足制约了企业的价值追求。本文通过基于价值链理论的管理会计在以下三个方面对建筑施工企业内部管理进行改进：1) 成本管控方面，将目标成本法与组间成本比较法相互结合，达到两阶段递进式降低成本的目的；2) 绩效评价方面，引入单位时间核算制的相关指标，将绩效评价引导至提升企业价值的轨道中去；3)部门协同方面，树立价值链协同意识，设立综合协调部，汇总信息、调控工作。以上探究可作为管理会计在建筑业的应用参考，为建筑施工企业内部管理提供新的思路。

Abstract: At present, the development of construction industry is facing severe challenges, and most enterprises are in a state of loss. Through investigations, we found that the internal management system of the enterprise fall behind, and there are deficiencies in cost control, performance evaluation and departmental collaboration. These shortcomings restrict the value pursuit of enterprises. This paper improves the internal management of construction enterprises through the management of accounting based on value chain theory in the following three aspects: 1) In terms of cost control, the target cost method and the inter-group cost comparison method are combined to achieve two-stage progressive cost reduction; 2) In terms of performance evaluation, the introduction of relevant indicators of the unit time accounting system will guide performance evaluation to the track of enhancing corporate value; 3) In terms of departmental collaboration, establish a sense of value chain synergy and found the integrated coordination department to summarize information and regulation work. The above research can be used as a reference for the application of management accounting in the construction industry, simultaneously providing new ideas for the internal management of construction enterprises.